The appointment was officially announced by the journal, which welcomed its new Associate Editors and released the full list of selected scholars. Gambetta is the only Uruguayan on this new editorial team, which—as stated in the publication—brings together “extensive experience in Accounting and Finance, covering corporate governance, financial reporting, auditing, management accounting, sustainability/ESG, banking, capital markets, FinTech, and more.” Furthermore, the team reflects BAR’s commitment to “diversity, inclusion, and international reach, with colleagues representing a wide range of regions, methodologies, and research traditions.”
For Gambetta, the appointment represents“a very significant recognition, both personally and institutionally.” He notes that *The British Accounting Review* is the official journal of the British Accounting and Finance Association (BAFA),“one of the world’s most prestigious academic journals in accounting and finance.”
It has an impact factor of 9.4, ranking it as the fourth-ranked journal worldwide in the Business & Finance category according to the Journal Citation Reports, and has A* has in the ABDC journal quality guide, the highest possible category.
Dr. Nicolás Gambetta
A key role in the editorial decision
Being an Associate Editor means “joining the editorial team that decides which research deserves to be published in a journal of this caliber.” It is “a role that is awarded through an application process, based on one’s research track record and recognition by international peers.”
In his case, his connection to the journal also has a specific background. He explained that in 2019, he published, along with three co-authors, an article on the determinants of key audit matters in the United Kingdom, “which became a landmark study in that line of research.” The publication, titled “Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom,” was positioned as “one of the pioneering articles in this field internationally” and has been widely cited.
Learn more about Dr. Nicolás Gambetta, a researcher at the school
International reach from Uruguay
Gambetta also emphasized the institutional significance of the recognition: “It is unusual for an academic based in Latin America—and even more so in Uruguay—to hold an editorial position at a journal of this caliber.”
This demonstrates that our university is capable of conducting world-class research and contributing to the most rigorous global academic discourse.
Dr. Nicolás Gambetta
Regarding his responsibilities, he explained that his primary role is to manage the peer-review process for assigned manuscripts, which involves “assessing the quality, originality, and methodological rigor” of the work, selecting expert reviewers, and making informed editorial decisions regarding the publication of each article.“It is a role that requires academic judgment, in-depth knowledge of multiple subject areas, and the ability to identify contributions that truly advance our understanding.”
He said he hopes to contribute in several areas: drawing on his research experience in auditing—particularly in key audit matters (KAM), financial accounting, and financial risk management—as well as in corporate governance, sustainability, and the reporting and assurance of non-financial information, incorporating “a perspective from Latin America and emerging markets,” given that this is a region “underrepresented in major international academic journals but one that offers extremely valuable research contexts.” He will also seek to“strengthen the bridges between the region’s academic community and the publication circuits with the greatest global impact.”
Challenges in a Changing Academic Landscape
Regarding the challenges faced by high-impact journals, he notes that there is “a real challenge in broadening our perspective to include other realities,” including emerging markets and developing economies, but “without sacrificing methodological rigor.” Added to this is “the integration of emerging topics that are transforming the profession and the discipline,” such as sustainability and the reporting and assurance of non-financial information, artificial intelligence applied to auditing and accounting, as well as green finance.
In his view, it is also importantto “maintain a balance between academic rigor and practical relevance.” In that regard, he cited as an additional challenge “managing growing volumes of manuscripts, maintaining reasonable review times, and ensuring the integrity of the peer-review process, in a context where generative artificial intelligence tools raise new ethical questions about authorship and the originality of research.”
The connection between the research areas pursued at ORT’s School of Management and Social Sciences and the scope of the journal *The British Accounting Review* “is direct and profound.” He noted that this journal covers financial accounting, management accounting, auditing, finance, public sector accounting, social and environmental accounting, and accounting education—among other areas. He noted that the faculty has “active research lines in many of these areas.”
Gambetta concluded that “this appointment not only recognizes an individual’s career achievements, but also opens the door for the entire research ecosystem we have built at the school to gain greater visibility and establish stronger ties with the top-tier international academic community.”